20 CRR-NY 295.3NY-CRR

OFFICIAL COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 20. DEPARTMENT OF TAXATION AND FINANCE
CHAPTER II. INCOME TAXES AND ESTATE TAXES
SUBCHAPTER F. NEW YORK CITY EARNINGS TAX ON NONRESIDENTS
PART 295. IMPOSITION OF THE NEW YORK CITY EARNINGS TAX ON NONRESIDENTS
20 CRR-NY 295.3
20 CRR-NY 295.3
295.3 Residents.
(a) Resident individual (Administrative Code of the City of New York, § 11-1901[h]).
Whether an individual is a resident of the City of New York shall be determined using the same rules and definitions that apply in determining whether an individual is a resident of the State of New York. (See section 105.20 of this Title.)
(b) Resident estate or trust (Administrative Code of the City of New York, § 11-1901[j]).
Whether an estate or trust is a resident of the City of New York shall be determined using the same rules and definitions that apply in determining whether an estate or trust is a resident of the State of New York. (See section 105.23 of this Title.)
20 CRR-NY 295.3
Current through October 31, 2020
End of Document